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2019 (10) TMI 582 - AT - Central ExciseCENVAT Credit - manufacture of vaccines which is nil rated for central excise duty - allegation that appellant is not maintaining separate statutory record for Cenvat credit which have been availed on manufactured and exempted goods - HELD THAT:- Its matter of record that manufacturing and clearance of vaccine has been shown by the appellant in their own statutory records for the relevant period including in VAT records. As the appellant is professionally managed manufacturing plant and it is beyond our comprehension that the goods manufactured by some other plant which is a separate legal entity will find a place in the records of the appellant’s statutory books or stock records - These evidences cannot be rejected lightly and the Department has rightly raised the issue of mis-utilization of the Cenvat credit. The appellant have failed to adduce any evidence to prove that M/s Panheber/Panera Biotec Pvt. Ltd. had any independent manufacturing facility within the appellant’s own premises - there are no fault in the Department’s conclusion that it is the appellant who had manufactured the vaccine in the name of M/s Panheber/Panera Biotec Pvt. Ltd. - appeal dismissed - decided against appellant.
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